Remote Execution of a Special Power of Attorney in the Philippines

A comprehensive guide to the laws, rules, and practicalities as of July 2025

1. What is a Special Power of Attorney (SPA)?

In Philippine law an SPA (sometimes called a “specific” or “limited” power) is a written, notarized authority whereby a principal empowers an attorney-in-fact to perform a specifically-enumerated act or class of acts. Article 1878 of the Civil Code lists matters that must be covered by an SPA, e.g.:

Real-property transactions (sale, lease > 1 yr, mortgage, donation, partition, etc.)
Creation or release of real-rights (easements, usufruct, etc.)
Acts that “impair ownership” (e.g., loan secured by real estate)
Waiver or settlement of a claim
Making another SPA (a “sub-power”)
Extraordinary corporate transactions if the principal is a juridical entity.

Because these acts may affect title, the law insists on clear, written, and notarized authority.

2. Traditional execution requirements

Requirement	Traditional Rule
Form	Written instrument.
Signature	Wet-ink signature of principal.
Notarial act	Principal must personally appear before the notary public (Rule XI, 2004 Rules on Notarial Practice).
Identification	Two government-issued IDs or a competent witness.
Registry	Notary enters the act in the notarial register; document bears a notarial seal.
Submission to registers	For land deals, SPA is presented to the Register of Deeds; for corporate matters, to the SEC; for court submissions, attached to pleadings.

3. Why “remote execution” became an issue

3.1 Overseas Filipinos & domestic lockdowns

Millions of Filipinos work or reside abroad. Before 2019 they had only two options:
1. Personal appearance before a Philippine consular officer for acknowledgement (“consularized SPA”) under the Vienna Convention on Consular Relations; or
2. Notarization before a local notary in the foreign state plus “consular authentication.”
COVID-19 lockdowns (2020-2022) made in-person notarization nearly impossible. Courts, registries, banks, and consulates began accepting SPAs executed through videoconferencing, courier, and electronic signatures—subject to evolving rules.

4. Governing legal instruments for remote SPA execution

Issuance	Key Provisions	Status (July 2025)
A.M. No. 20-07-04-SC (Interim Rules on Remote Notarization of Paper Documents), 14 July 2020	• Allowed a paper document to be signed while the principal appears via videoconference before the notary. • Principal couriers the signed original to the notary; notary completes the certificate after comparing the paper received with the onscreen signing session. • Applied nation-wide during public-health emergencies.	Still in force (Supreme Court extended its effect “until lifted”). In practice most notaries rely on it whenever the principal cannot appear physically.
A.M. No. 23-06-13-SC (2023 Rules on Notarial Practice), effectivity 19 Nov 2023	• Institutionalized electronic notarization (e-notarization) and remote online notarization (RON) beyond pandemic emergencies. • Distinguishes three modes: (a) traditional, (b) “remote paper” (as in A.M. 20-07-04-SC), and (c) “full electronic” (document is born-digital and signed with digital certificates). • Creates a nationwide e-Notary System administered by the Office of the Court Administrator.	Roll-out is phased by region; Metro Manila and CALABARZON live as of Q2 2025; other regions scheduled by late 2025.
Republic Act No. 8792 (E-Commerce Act, 2000)	• Recognises electronic signatures and “digital signatures” as functional equivalents of handwritten signatures except where the law specifically requires notarization or other formalities.	Foundation statute; notarization rules still prevail for acts under Art. 1878.
Supreme Court Bar Matter No. 850 (Rules on Electronic Notarial Registers)	• Requires notaries performing remote or electronic notarizations to maintain both a traditional hardbound register and an electronic journal with audio-video archives.	Supplements A.M. 23-06-13-SC.
Hague Apostille Convention (PH acceded 12 Sept 2018; effect 14 May 2019)	• Eliminated consular legalization between the Philippines and 124+ treaty partners. A foreign-notarized SPA bearing an apostille is directly admissible in PH without consular seals.	Transformed processing times for overseas Filipinos; remote-notarized documents from apostille states are now routinely apostilled.
SEC Memorandum Circular No. 3-2023; LRA Circular No. 35-2022; BIR Ruling Series 2023	• Clarify that remote-notarized or apostilled SPAs are acceptable for corporate filings, land transfer, and tax representation, provided the notarial certificate shows compliance with A.M. 23-06-13-SC or foreign apostille.	Agency-level buy-in significantly improved acceptance.

5. Modes of remote execution in practice

Remote Paper Notarization (Pandemic-style)
- Videoconference (Zoom®, Google Meet®, etc.) scheduled with an authorized notary in the Philippines.
- Principal signs printed SPA while on camera.
- Principal couriers the original to the notary with photocopies of IDs.
- Notary compares signature, stamps, signs, and enters in the register.
- Document is now a fully notarized SPA.
Remote Online Notarization (RON)
- Document drafted in PDF or DOCX, uploaded to the e-Notary System.
- Principal undergoes identity proofing (government e-ID, face-match liveness test, KYC database).
- Principal applies digital signature (PKI certificate issued by a PH-accredited CA).
- Notary countersigns digitally; system embeds XAdES-Long-Term validation data and time-stamp.
- The resulting e-document bears an e-Notarial Certificate QR code verifiable online. If a paper copy is needed, the notary or a clerk prints and issues a Notarial Certificate of True Printout.
Foreign Execution + Apostille
- Principal appears before a local notary in, say, California.
- Document apostilled by California Secretary of State.
- SPA sent to Philippines; no consularization needed.
- If the foreign jurisdiction permits RON (e.g., Texas, Virginia), Philippines accepts the apostilled RON so long as the apostille references the electronic notarization.
Consular Acknowledgement (for non-apostille states, or when smoother)
- Principal signs before a Philippine Consul.
- Consul issues Acknowledgement and Authentication Certificate (a separate sheet).
- This remains the default in Saudi Arabia, UAE, and other non-apostille states.

6. Practical checklist for principals

Step	Key Points	Common Pitfalls
Draft the SPA	• Identify parties, acts, duration, revocation clause. • Use clear property descriptions (TCT number, address).	Vague property description → rejection at Register of Deeds.
Choose execution mode	• Remote paper, RON within PH, foreign apostille, or consular.	Using RON when local land registry still wants a paper original.
Verify notary’s authority	• Check name in Supreme Court “List of Authorized Remote Notaries” https://enotary.scp.gov.ph	Notary’s commission expired → document void.
Identity proofing	• Two government IDs (passport + driver’s license) scanned at ≥150 dpi. • For e-Notary: ensure ID chips/readers work.	Blurry scans cause notary to refuse.
Videoconference session	• Record entire signing; ensure stable internet and good lighting. • For group SPAs (spouses, co-owners) each must be on camera.	One signer off-camera → notary cannot attest personal appearance.
Courier & post-signing	• Send via tracked courier with photocopies of IDs. Keep airway bill as evidence.	Forgetting to initial every page; notary must refuse to notarize.
Registration / use	• Land deals: annotate “SPA notarized via A.M. 20-07-04-SC” on the face. • Corporate: attach SEC Cover Sheet referencing RON ID number. • Bureau of Internal Revenue: attach apostille or e-Notary QR printout.	Agencies sometimes ask for original video file—prepare copy.

7. Recognition and enforceability issues

Evidentiary weight – Under Rule 130 § 3, a notarized SPA is a public document and is admissible without further proof of authenticity. Remote notarization does not diminish this presumption; notarization is still performed by a duly commissioned notary, albeit by electronic means.
Public-registry skepticism – Some local Registries of Deeds (particularly in smaller LGUs) remained hesitant in 2022 - 2023. Circular No. 35-2022 now instructs registrars to accept remote-notarized documents as long as a printout bears the notary’s wet signature and “RSN” (Remote Signing Notation).
Cross-border acceptance – Philippine courts and agencies treat a foreign apostilled SPA as prima facie valid. The only recurring hurdle is translation if the document is in a non-English language; certified translations must accompany it.
Revocation – Revocation must follow the same mode and form as the grant. If the SPA was remote-notarized, a remote-notarized revocation is acceptable; publish in a newspaper (Arts. 132-135, Civil Code) if the SPA was registered or used publicly.

8. Compliance with the Data Privacy Act

Remote notarization involves transmission of IDs, biometrics, and recordings to private notaries or government e-Notary servers. These are “personal information” and “sensitive personal information” under R.A. 10173. Notaries must:

Obtain informed consent (privacy notice before videoconference).
Keep audio-video files for at least 10 years but restrict access.
Register themselves as Data Controllers with the National Privacy Commission.

Failure can expose notaries to civil damages and criminal fines, but it does not automatically void the notarization.

9. Tax implications

Documentary Stamp Tax (DST) – SPAs generally attract ₱30 DST (Sec. 195, NIRC) unless exempt (e.g., revocation). For e-Notarized SPAs generated wholly online, DST is paid via the ePay facility of the BIR’s eONETT / eDST system.
VAT / OVT – A separately-paid professional fee to the notary is subject to 12 % VAT if the notary is VAT-registered.

10. Future developments to watch

Timeline	Expected Change	Impact
Q4 2025	Full nationwide roll-out of e-Notary System; acceptance of digital credentials such as e-PhilID for identity proofing.	Remote execution becomes default even for rural regions; faster registrations.
2026	Proposed amendments to the Property Registration Decree to allow purely electronic deeds and blockchain land-title transfers.	Could remove need for paper “printout equivalency” and courier step.
2027 (target)	DFA digital consular notarization platform (“e-Consul”) for Filipinos in non-apostille states.	Real-time video acknowledgments without physical embassy visit.

11. Key take-aways

Remote execution is now mainstream and legally recognized in the Philippines, anchored on A.M. 20-07-04-SC, A.M. 23-06-13-SC, and the Hague Apostille Convention.
Choice of mode—remote paper, RON, foreign-apostille, or consular—depends on the principal’s location, receiving agency, and technological capability.
Formality still matters: notarization, identity validation, registry presentation, and DST remain indispensable for acts under Article 1878.
Acceptance by courts and registries is high but procedural missteps (invalid ID, missing courier tracking, non-registration) can still sink a transaction.
Data-privacy compliance and retention of video records are mandatory for notaries.

Disclaimer: This article is for informational purposes only and is not a substitute for individualized legal advice. Laws and regulations may change; always consult a Philippine lawyer or notary public before acting.